TMI Blog2016 (4) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is clearly inadmissible as the said services were used for the purpose of a totally exempted final product. This is an undisputed fact. The appellant s contention that they had declared the same correctly in their return is mis-placed. Also find that the declaration (b) of the Self Assessment Memorandum is incorrect as they have not taken the credit as per law. This fact has not bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant have availed CENVAT Credit of the certain services received exclusively for use in respect of exempted products and therefore, they were not entitled to avail credit on the same. This was detected during the audit conducted by the Revenue. The demand was confirmed by the original adjudicating authority as well as the first appellate authority. Aggrieved by the said order, the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le credit in violation of law. He relied on the decision of the Tribunal in case of Balmer Lawrie Co. Ltd. 2014 (301) ELT 573 (Tri-Mum). He particularly relied on para 5.3 which read as under: - 5.3 The next issue for consideration is whether the extended period of time could be invoked in the present case. The appellant s contention is that they had declared the taking of credit in ER-1 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empted final product. This is an undisputed fact. The appellant s contention that they had declared the same correctly in their return is mis-placed. I find that though the appellant may have declared that they had taken credit in their return, the Self Assessment Memorandum where the appellant have signed reads as follows: - (a) I/We declare that the above particulars are in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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